Saturday, May 29, 2021
Today's Law, Society, and Taxation panels at the virtual 2021 Law & Society Association Annual Meeting (program):
Session #9: Taxation as Governance and Policy (James Repetti (Boston College), Chair/Discussant):
Tax law is sometimes referred to as "special," a set of complicated but dry rules that are separate from the government's broader role in society, rules that affect private behavior and nothing more. The effects of taxation on private behavior are important, but the effects of taxation on government itself — indeed, the inextricable interaction between the laws of taxation and the shape of the public sector — are also essential to understand. Papers in this panel will explore both sets of effects from a variety of perspectives.
Session #10: Taxation of Businesses (Henry Ordower (St. Louis), Chair/Discussant):
Business taxation is a central part of any tax system, and requires constant revisiting, as business practices evolve, and established tax approaches become less effective. The papers on this panel investigate a variety of topics in the area of business taxation.
- Michelle Layser (Illinois), Place-Based Tax Incentives and Gentrification: A Spatial Analysis
- Roberta Mann (Oregon), Comparing United States and Australian Tax Law on Innovation and Entrepreneurship
- Benita Mathew (Surrey), The Cost-based Value Chain Analysis (CVCA) proposal
- Sloan Speck (Colorado), The Pass-Through Deduction as Rate Structure
Session #11: Wealth, Retirement, and Generational Tax (Ted Seto (Loyola-L.A.), Chair/Discussant):
The decision to retire is often driven by tax consequences, and there are significant tax consequences to the end of life. Tax policy around these important issues must include consideration of a variety of factors. The papers in this session will explore a variety of issues related to wealth transfer, retirement, and questions of inter-generational wealth.
- Neil Buchanan (Florida), Future Generations and Death by Austerity
- Phyllis Taite (Florida A&M), How the Tax Cuts and Jobs Act Fortified the Great Wealth Divide
- Nancy Shurtz (Oregon), Family Friendly Tax Reform in the Era of COVID
- Caroline Bruckner (American), Women, Retirement & the Growing Gig Economy